Ukraine first freed imports of energy equipment from VAT and customs duty in July 2024 (Laws No. 3853-IX and 3854-IX), with the relief due to expire on 1 January 2026. An amendment to bill No. 14097, adopted by the Verkhovna Rada in early December 2025, extends the VAT exemption for 2026–2028; it became Law No. 4698-IX and the Rada bill card shows the President's signature on 24 December 2025.
According to energy committee chair Andriy Herus the relief covers equipment for wind and solar power plants, energy storage installations and gas-piston and gas-turbine generation. Press reports (dtkt.ua, Forbes.ua) mention VAT only: whether the customs-duty exemption was also extended, and the exact codes and thresholds, are not confirmed and must be checked in the law's final text and State Customs Service guidance. For modules, inverters and batteries imported from EU warehouses such as Poland this means 0% import VAT instead of the standard 20% and no VAT cash-flow burden at the border.
For installers: verify each item's customs code against the current exemption list with your broker, keep EU export documents consistent with the Ukrainian declaration, and factor possible list changes into 2027–2028 contracts.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
